Quality Brick Company produces bricks in two processing departments$$Molding and Firing. Information relating to the company$$s operations in March follows:

Raw materials used in production: Molding Department, $$27,800$; and Firing Department, $$5,200.$

Direct labor costs incurred: Molding Department, $$19,500$; and Firing Department, $$4,900.$

Manufacturing overhead was applied: Molding Department, $$25,200$; and Firing Department, $$35,800.$

Unfired, molded bricks were transferred from the Molding Department to the Firing Department. According to the company$$s process costing system, the cost of the unfired, molded bricks was $$68,900.$

Finished bricks were transferred from the Firing Department to the finished goods warehouse. According to the company$$s process costing system, the cost of the finished bricks was $$109,400.$

Finished bricks were sold to customers. According to the company$$s process costing system, the cost of the finished bricks sold was $$105,800.$

Required:

Prepare journal entries to record items $($a$)$ through $($f$)$ above